Are you eligible for Research and Development relief?

1. Does your company develop new products or processes, or enhance existing ones?

   - Yes
   - No

2. Do you set out to achieve an advance, not just in your company’s own knowledge, in overall scientific or technological capability?

   - Yes
   - No

3. Does the project involve a technical uncertainty that a knowledgeable professional in your field can’t easily solve?

   - Yes
   - No

4. Is your company part of a group of companies (any share holder of over 25% by one enterprise may be relevant)?

   - Yes
   - No

   Your company may be eligible as part of a group. Please find further information about groups here and general information here.

   Your company is unlikely to be performing R&D for tax purposes and appears to be ineligible for any R&D relief. More information is available on GOV.UK.

5. Are you a sub contractor, performing the research and development of someone else?

   - Yes
   - No

   Your company is ineligible for the R&D for SME scheme. However you may be eligible for RDEC. More information is available here.

6. Is the turnover of your company (or group) not more than €100m or the balance sheet less than €86m?

   - Turnover less than €100m
   - Balance sheet less than €86m
   - No – both are over the limit

7. Are there less than 500 full time members of staff?

   - Yes
   - No

   Your company is ineligible for the R&D for SME Scheme. However you may be eligible for RDEC. More information is available here.

8. Has the company received any grants or subsidies for the research and development project?

   - Yes
   - No

   Your company could be eligible for SME tax relief. You could also seek Advance Assurance. Please visit GOV.UK for more information.

9. Is the grant or subsidy a notified state aid? If unsure, check with your grant provider.

   - Yes
   - No

   Your company is ineligible for the R&D for SME scheme. However you may be eligible for RDEC. More information is available here.

   Your company could be eligible for SME tax relief. You could also seek Advance Assurance. Please visit GOV.UK for more information.